BT-to-VAT reform and firm productivity : evidence from a quasi-experiment in China
Jinliang Yu, Yu Qi
| Year of publication: |
2022
|
|---|---|
| Authors: | Yu, Jinliang ; Qi, Yu |
| Published in: |
China economic review : an international journal. - Amsterdam [u.a.] : Elsevier, ISSN 1043-951X, ZDB-ID 1117248-4. - Vol. 71.2022, p. 1-19
|
| Subject: | Business tax | China | Productivity | Value-added tax | Produktivität | Steuerreform | Tax reform | Umsatzsteuer | Sales tax | Steuerwirkung | Tax effects | Körperschaftsteuer | Corporate income tax | Unternehmensbesteuerung | Corporate taxation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.chieco.2021.101740 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013474307